6. The Pangasinan plant of the Pilipinas Company manufactures cash registers. It plans to implement an activity-based costing system. The controller has prepared the following estimates regarding cost pools and activity levels for the next year. Cost Pool Electricity Machine setups Material moves Quality inspections Total Activity Costs P100,000 300,000 80,000 120,000 P600,000 Activity driver levels 40,000 kwh 1,500 setup hours 40,000 moves 30,000 inspections The plant's present cost accounting system allocates manufacturing overhead to jobs using a plant-wide overhead rate based on machine hours. The total machine hours for the coming year are estimated to be 100,000 hours. The company has received a request for a bid to deliver 2,000 units of its cash register model MAI. The following estimates pertain to the production of 2,000 units of MAI: Direct materials cost Direct labor (P10/hour) Machine hours Setup hours Electricity (Kwh) Number of quality inspections Number of material moves P30,000 P15,000 2,000 50 2.000 500 200 What are the estimated manufacturing costs per unit of MAI if the activity-based costing system is implemented? A. P22.50 B. P31.20 C. P28.50 D. P26.80